Center of Excellence - Business
Department Chair - Dr. Marina Grau
Instructor- Paul Brady
ACNT 1303 - Introduction to Accounting CRN 89542
1/19/ - 5/15/2016 12:30 – 2PM Tu & Th Spring Branch Campus
Last assignment due 5/13/2016
This class will be using Eagle On Line 2 https://eo2.hccs.edu/login/index.php
Instructor Information:
Instructor:
Office Location:
Office Hours:
Email:
Paul Brady
None
By appointment; email me at brady2615@gmail.com
Before classes begin or after the semester email address:
Brady2615@gmail.com or paul.brady@hccs.edu
Syllabus Changes:
The syllabus is subject to change. When changes occur the instructor will advise the
students through email and as an announcement on Eagle on Line. It will be the students
responsibility check Eagle on Line for emails and announcements
Technical Compliance:
Students are expected to maintain a state of technical compliance, including (but not
limited to): up-to-date software as required by the instructor; a stable Internet connection;
and use of the Firefox browser when using Eagle Online. The instructor is NOT required
to give consideration for lost/missing/unacceptable work stemming from technical noncompliance and/or end-user technical issues.
Quick Mail and Official HCCS Email
This class will use Quick Mail through Eagle on Line which will go to your HCCS email
address. You also may email me direct at camille.njeugoue@hccs.edu Any modifications
to any schedule will be posted in an “Announcement”, email or a revision in the syllabus.
To communicate with your instructor you must use either Quick Mail through Eagle on
Line or use your official HCCS email account.
Course Description:
ACNT 1303 is a study of analyzing, classifying, and recording business transactions in a
manual and computerized environment. Emphasis is on understanding the complete
accounting cycle and preparing financial statements, bank reconciliations, and payroll.
Coverage also includes the fundamental principles of double-entry bookkeeping, financial
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statements, trial balances, worksheets, special journals, adjusting entries and closing
entries.
Prerequisites:
Math 0306 (Basic Math Pre-Algegra)
Gust 0342 (9-11the Grade Reading
Engl 0300 or 0347
Must have knowledge of Microsoft Word and Excel
Academic Discipline/CTE Program Learning Outcomes
1. Students will be able to read, listen, speak, and write proficiently in
preparation for presentations with clients, accounting firms and compliance
work.
2. Students will demonstrate complete understanding of the complete
accounting cycle.
3. Students will be able to prepare financial statements and tax returns
utilizing computerized software packages, ie. Turbo Tax, Peachtree, and/or
Quick Books.
4. Students will be able to reconcile and verify account balances, audit for
internal control, and prepare financial statements.
Program/Discipline Requirements: If applicable:
1. EXCEL-Students will work in EXCEL following textbook example formats, labels, and
formulas
2. Internet-Students will use HCC webmail, learning web, blackboard, lock-down browser,
and HCC LibLine (24/7 Library)
Ethics-Students will develop personal values for ethical behavior
Course Goal:
Have students begin reading, critical thinking, and writing about accounting concepts and
principles, and, acquire ability to use manual and computerized accounting in acquiring,
recording, analyzing, communicating, and evaluating accounting information.
Academic Discipline/CTE Program Learning Outcomes
1. Students will be able to read, listen, speak, and write proficiently in preparation for
presentations with clients, accounting firms and compliance work.
2. Students will demonstrate complete understanding of the complete accounting cycle.
3. Students will be able to prepare financial statements and tax returns utilizing
computerized software packages, ie. Turbo Tax, Peachtree, and/or Quick Books.
4. Students will be able to reconcile and verify account balances, audit for internal
control, and prepare financial statements.
Course Student Learning Outcomes (SLO):
Students will:
1. Perform accounting for service business
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2. Perform accounting for cash and payroll
3. Perform accounting for merchandising business
Learning objectives:
The student will be able to
Students will perform accounting for service business
1. Students will record business transactions in column form
2. Students will record business transactions directly in T accounts
3. Students will record business transactions in two-column general journal
4. Students will complete a work sheet involving adjustments
5. Students will journalize & post closing entries
Students will perform accounting for cash and payrolls
1. Students will reconcile bank statement
2. Students will calculate deductions & net pay, from gross pay
3. Students will calculate & journalize payroll tax expense
Students will perform accounting for merchandising business
1. Students will prepare schedule of accounts receivable
2. Students will journalize & post special journals
3. Students will record adjustments in work sheet
4. Students will prepare classified income statement.
SCANS or Core Curriculum Statement:
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S.
Department of Labor was asked to examine the demands of the workplace and whether
our students are capable of meeting those demands. Specifically, the Commission was
directed to advise the Secretary on the level of skills required to enter employment. In
carrying out this charge, the Commission was asked to do the following:




Define the skills needed for employment
Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses, and homes
Suggested Start Dates for Reading assignments:
DATE
1/19
1/21
1/26
1/28
2/2
2/4
ACNT 1303-Spring 2016 --16 Week Semester
See Connect for on line assessment due dates
Verify grades In Eagle on Line every Monday during the Semester
DAY Ch
TOPIC
Tu
1
Accounting: The Language of Business
Th
1
Tu
2
Analyzing Business Transactions
Th
2
Tu
2
Th
3
Analyzing Business Transactions using T accounts
3
2/9
Tu
3
2/11
2/16
2/18
2/23
2/25
3/1
3/3
3/8
3/10
3/15
3/17
3/22
3/24
3/29
3/31
4/5
4/7
4/12
4/14
4/19
4/21
4/26
4/28
5/3
5/5
5/10
5/12
5/13
Th
Tu
Sa
Sa
Sa
Sa
Sa
Su
Th
Tu
Th
Tu
Th
Tu
Th
Tu
Th
Th
Th
Tu
Th
Tu
Th
Tu
Th
Tu
Th
Fr
4
4
5
6
6
7
7
7
8
8
8
9
9
9
10
10
10
11
11
12
12
12
13
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The General Journal and The General Ledger
Adjustments and the worksheet
Closing entries and the Post Closing Trial Balance
Accounting for Sales. A/R, Cash Reciepts
Accounting for purchases/AP/and Payments
Spring Break
Spring Break
Cash
Payroll Computations, Records, and Payments
Payroll, continued
Accrual, Deferral and the Worksheet
Financial Statements and Closing Procedures
Catch up
END OF SEMESTER; ALL WORK IS DUE TODAY!!
Instructional Methods:
ACNT 1303 is a required, elective, or prerequisite course depending upon program or
accounting courses.
As an instructor, I want my students to be successful. I believe that it is my
responsibility to provide you with knowledge concerning the field of accounting,
modeling good teaching strategies, and organizing and monitoring the distance education
class experience that allows you to connect the information that you learn in this course to
the real world of accounting.
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As a student wanting to learn about the field of accounting, it is your responsibility to
read the textbook, submit assignments on the due dates, study for the exams, and enjoy
yourself while experiencing the real world of accounting.
This course will use the book publisher McGraw-Hill Connect Plus Learning Module
for all of your on line work.
Your McGraw-Hill Connect website address is:
http://connect.mheducation.com/class/p-brady-2016-spring-acnt-1303-89542-t-th-1230
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments
on or before the due dates.
Your final grade for this course will be based on how well you do in meeting the
evaluation requirements listed on your assignment schedule and applying the grading
scale which is listed below.
HCC Grading Scale:
A = 100- 90
4 points per semester hour
B = 89 - 80:
3 points per semester hour
C = 79 - 70:
2 points per semester hour
D = 69 - 60:
1 point per semester hour
59 and below = F
0 points per semester hour
FX (Failure due to non-attendance)
0 points per semester hour
IP (In Progress)
0 points per semester hour
W (Withdrawn)
0 points per semester hour
I (Incomplete)
0 points per semester hour
AUD (Audit)
0 points per semester hour
IP (In Progress) is given only in certain developmental courses. The student must reenroll to receive credit. COM (Completed) is given in non-credit and continuing
education courses. To compute grade point average (GPA), divide the total grade points
by the total number of semester hours attempted. The grades "IP," "COM" and "I" do not
affect GPA.
See "Health Science Program/Discipline Requirements" for grading scale
FINAL GRADE OF FX
Students who stop attending class and do not withdraw themselves prior to the
withdrawal deadline may either be dropped by their professor for excessive absences or
be assigned the final grade of “FX” at the end of the semester. Students who stop
attending classes will receive a grade of “FX”, compared to an earned grade of “F” which
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is due to poor performance. Logging into a DE course without active participation is seen
as non-attending. Student that also fail to complete a minimum of the course work will
also receive an FX.
Please note that HCC will not disperse financial aid funding for students who have never
attended class. Students who receive financial aid but fail to attend class will be reported
to the Department of Education and may have to pay back their aid. A grade of “FX” is
treated exactly the same as a grade of “F” in terms of GPA, probation, suspension, and
satisfactory academic progress.
Instructor Grading Criteria
The student with most amount of points gets an A. Your grade will be function of
the ratio of your grade to the aforementioned student. Thus your grade will be the
mathematical result of of your grade as the numerator and the winning student’s
grade being the denominator.
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
LearnSmart/Smart Book Assignments:
No two students are alike. Why should their learning paths be? LearnSmart uses
revolutionary adaptive technology to build a learning experience unique to each
student’s individual needs. It starts by identifying the topics a student knows and
does not know. As the student progresses, LearnSmart adapts and adjusts the
content based on his or her individual strengths, weaknesses and confidence,
ensuring that every minute spent studying with LearnSmart is the most efficient and
productive study time possible.
LearnSmart also takes into account that everyone will forget a certain amount of
material. LearnSmart pinpoints areas that a student is most likely to forget and
encourages periodic review to ensure that the knowledge is truly learned and
retained. In this way, LearnSmart goes beyond simply getting students to memorize
material – it helps them truly retain the material in their long term memory. Want
proof? Students who use LearnSmart are 35% more likely to complete their class;
13% more likely to pass their class; and have been proven to improve their
performance by a full letter grade.
Content is still structured somewhat like a textbook but instead of asking students to read
it thoroughly from start to finish, it coaches the student on how to read the material and
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quizzes them on various concepts as they move through each section. Depending on their
responses, they’re guided along to different highlighted passages. LearnSmart is more
focused on reviewing material and attempts to help students read more efficiently to
better retain information.
The assignment list where LearnSmart is listed indicates a time such as 20 minutes. This
does not mean you have only 20 minutes before you start but is telling you that the
average amount of time is 20 minutes. Just make sure the assignment is completed by the
day and time listed in the assignment list.
There are also instructions in topic 4 in Eagle on Line.
See Connect Orientations in Connect on how to use Learn Smart as an assignment
See Connect Orientations in Connect on how to do Exercise Assignments
Exercises and Problems Assignments:
All exercises and problems in Connect are the same exercises and problems as you will
find in the back of each chapter. The only difference is that each student’s numbers for
the exercises or problems in Connect will be different numbers than in the book or what
your fellow students have.(algorithmic exercises and problems)
Submission Attempts-Check my works
The system is set to give you only two (2) submission attempts but you do have
unlimited “check my works” to help you eventually master the concept and
problem before you submit for grading. The best score will be your grade. If you
complete one attempt and start another attempt and decide not to submit, the
system will only use the grade from the first attempt.
Hints:
Some of the exercises and problems have features to allow you to watch a video
of a similar exercise/problem “View Hint” will walk you through the process.
Ask your instructor feature:
The system is set that you can ask your instructor a question by using the mail
feature found in each Connect problem. Students can “ask your instructor a
question”. Your instructor will respond back to you by using the mail feature in
Connect (so check your Connect regularly for responses back from your instructor
Ebook and resources:
The system is set that you can click on ebook and resources that will take you
direct to the section in the book that is dealing with your exercise/problem
Report a content issue:
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If a student feels that there is an error with the material do NOT report these
issues directly to Connect. Click “ask your instructor” while in the Connect
problem. Give detailed information as to the problem. Your instructor will
determine if there really is an issue and has the ability to report that issue direct to
the Connect product team
Quizzes Assignments:
Each chapter in Connect has a set of multiple choice questions and each student’s quiz is
completely different from another student’s quiz.(random pooling) Each student is
allowed 2 attempts to improve their grade. Each attempt is a different set of questions.
The best score will be your grade. If you complete one attempt and start another attempt
and decide not to submit, the system will only use the grade from the first attempt.
Quizzes do not have “check my work”. The feature “ask your instructor” is available.
Textbook-Instructional Materials:
Welcome to Accounting 1303-Introduction to Accounting I. Please read this entire
message carefully, as it contains crucial information about your required course materials
and how to obtain the best bargain as you are shopping around.
The required textbook for this course is College Accounting A Contemporary Approach
with Connect, Haddock Price Farina 3rd Edition. You will also be required to complete
a variety of assignments that will be delivered via McGraw-Hill Connect, an innovative
online learning system proven to help students achieve greater success.
While there are many purchase options, the best bargain for obtaining everything you will
need to be successful in this course may be found in the value-added bundle available in
the campus bookstore or ordered directly from McGraw-Hill. Details of the bundle are
below.
Once you have purchased your materials from the bookstore or if you are ready to
purchase access directly online from Mc Graw Hill (see below), go to the appropriate
registration page for your section listed below:
PUT YOUR CONNECT URL HERE
DO NOT SIGN INTO THE ABOVE URL UNTIL FEBRUARY 20, 2016
To register, confirm that you are on the appropriate page by reviewing the course and
section information listed on the site. If the course and section information listed is
correct, click on the “Register Now” button, and follow the instructions on the site to
complete your registration. You will register with the Connect code or temporally
register with the courtesy period that normally is 14 days.
The McGraw Hill Connect system allows you to register without immediately paying.
You do have a 14 calendar day period before you have to pay but do not pass that
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courtesy period of paying as your account will expire and you will not have access to
Connect. The courtesy period is a courtesy offered by McGraw at our request but all
students are required to pay. If you pay and then withdraw or drop Connect will honor
your registration for a certain number of days normally where you can take the course
again the next semester.
There is no reason to delay registering. There is also no reason to get behind as the
Connect system does offer the ability to use the ebook portion of Connect
If you run into any technical difficulties, please call McGraw-Hill’s Customer
Experience Group by dialing 1(800)331-5094 or submit the “Contact Us” form found
online at www.mhhe.com/support.
Also see in Eagle On Line the appropriate Topic section for McGraw-Hill for more
information.
Textbook Pricing Options:
First OptionBest Bargain $ 90.00
Package: Loose-Leaf textbook with Connect Plus
ISBN: 9781259410994 :
Print and Digital Solution (6 month Connect access)
Only Available Online at: Standard 5-7 day shipping applies
http://shop.mheducation.com/mhshop/store/HCCACC
Second Option
Best Digital Option Second Option $84.00
Connect (Includes ebook and homework access only) All digital solution
Purchase Online (12 month Connect access)
PUT YOUR CONNECT URL HERE
DO NOT SIGN INTO THE ABOVE URL UNTIL FEBRUARY 20, 2016
Third Option: $120.00 (new)
Package: Loose-Leaf textbook with Connect
ISBN: 9781259410994
Print and Digital Solution (6 month Connect access)
Available at Bookstores-on Campus or Off Campus
Below is a picture of the McGraw Custom Book for HCC
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Fourth Option:
If may buy the book from any other source but you will have to purchase the Connect
code separately from McGraw-Hill.
Registering with the Courtesy Period
If you register temporarily with the courtesy period you can upgrade through your
instructor’s URL. The below reminder will always be there when you log into Connect.
Example below:
When you do this, input your code that you got from option 1 or 2 above.
If you Click the button to buy on line instead of option 1 or 2 then you will get the digital
ebook with Connect and that price is $80.)
HCC Policy Statements
Link: http://www.hccs.edu/district/students/student-handbook/
Americans with Disabilities Act (ADA)-Students with Disabilities:
http://www.hccs.edu/district/students/disability-services/ability-services-policies-and-procedures/
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http://www.hccs.edu/district/students/disability-services/
Academic Honesty:
http://www.hccs.edu/district/about-us/procedures/student-rights-policies--procedures/student-procedures/
Attendance: Face to Face
As stated in the HCC Catalog, all students are expected to attend classes regularly.
Official Day of Record-February 25, 2016: You must have signed into Eagle on Line
before 2/24/2016 or registered in Connect or have at least attended one class by this date:
Otherwise subject to withdrawal. If not, you will have been considered as never
attending and the registrar's office will drop you from this course. I will NOT
reinstate you.
Although it is the responsibility of the student to withdraw officially from a course, the
professor also has the authority to block a student from accessing Eagle On Line, and/or
to withdraw a student for excessive absences or failure to actively participate regularly.
If you are not attending class, you are not learning the information. The six hours of class
Time would include any total classes missed or for excessive tardiness or leaving class
early. Therefore students are expected to attend classes on a regular basis and to be
punctual. If a student has excessive absences, the instructor may withdraw the student
from the class. A student may be dropped from any course for excessive absences after
the student has accumulated absences of 12.5 % of the hours of instructions. Students are
responsible for all work, assignments, and material discussed in class, whether the student
is present or absent. A student in a 12 week class may be dropped after 6 hours of
absence in a 3 credit course. A tardy will be counted as an absence. At the nstructor’s
discretion once roll is taken and the lecture is to begin, request that students do not
enter the class room andif necessary close the class room door and post a
noterequesting that students not enter since the class is in session. Tardies are
disruptive to the instructor and the other students.
You may decide NOT to come to class for whatever reason. As an adult making the
decision not to attend, you do not have to notify the instructor prior to missing a class.
However, if this happens too many times, you may suddenly find that you have “lost” the
class.
Poor attendance records tend to correlate with poor grades. If you miss any class,
including the first week, you are responsible for all material missed. It is a good idea to
find a friend or a buddy in class who would be willing to share class notes or discussion
or be able to hand in paper if you unavoidably miss a class.
Attendance is necessary for a student to achieve the objectives in this class.
Drops and Withdrawals: HCC Course Withdrawal Policy
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See below link for guidelines and rules
http://www.hccs.edu/district/about-us/procedures/student-rights-policies--procedures/
If a student decides to drop or withdraw from a class upon careful review of other
options, the student can drop online prior to the deadline through their HCC
Student Service Center:
https://hccsaweb.hccs.edu:8080/psp/csprd/?cmd=login&languageCd=ENG
The final withdrawal deadline for this class is April 14, 2016. Classes of other
duration may have different final withdrawal deadlines. Please visit the online registration
calendars or contact the HCC Registrar’s Office to determine class withdrawal deadlines.
HCC 6 Course Drop Policy
http://www.hccs.edu/district/about-us/procedures/student-rights-policies--procedures/
Financial Aid and Withdrawal
http://www.hccs.edu/programs/financialaid/withdrawal-policy/
International Students: Receiving a W in a course may affect the status of your student
visa. Once a W is given for the course, it will not be changed to an F because of visa
considerations.
http://www.hccs.edu/district/students/international/
Repeat Course Fee
http://www.hccs.edu/district/about-us/procedures/student-rights-policies--procedures/
Incompletes:
It is my policy not to give a grade of “I” (incomplete).
HCC Student Services Information
Link: http://www.hccs.edu/district/students/student-handbook/
INTERNATIONAL STUDENTS
Please contact the International Student Office at 713-718-8520 if you have additional
questions about your visa status.
http://www.hccs.edu/district/students/international/
EGLS3 -- Evaluation for Greater Learning Student Survey System
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At Houston Community College, professors believe that thoughtful student feedback is
necessary to improve teaching and learning. During a designated time near the end of
the term, you will be asked to answer a short online survey of research-based questions
related to instruction. The anonymous results of the survey will be made available to
your professors and department chairs for continual improvement of instruction. Look
for the survey as part of the Houston Community College Student System online near
the end of the term.
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